Tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain rate.
Citation explanation: refers to paying taxes.
Don Du Xunhe? The poem "Widow in the Mountain" says: "Sangzhe came to Judah to pay taxes when he was abandoned, and he still wanted seedlings after the rural shortage." Su Shi in Northern Song Dynasty? "Wu Zhong Tian Fu Tan" poem: "Selling cattle, paying taxes, tearing down houses and cooking, is not as shallow as being hungry next year."
Mao Dun? "Midnight" VIII: "Farmers are in turmoil, and thousands of acres of fertile land can no longer be regarded as Feng, but they still have to pay taxes on their grain." Yang Zhensheng's Fisherman: "This fishing flag tax is always paid. Don't you say that if you don't have food, you won't pay taxes?"
Small-scale enterprises that have registered for tax, and whose annual sales amount of VAT payable does not meet the quantitative standard stipulated in the preceding paragraph, have sound accounting and can accurately calculate the output tax, input tax and taxable amount according to the requirements of the accounting system and tax authorities, may apply to the competent national tax authorities for the procedures for identifying general VAT taxpayers.
Self-employed persons who have gone through tax registration and whose annual VAT payable reaches the prescribed standard can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent national tax authorities for the identification procedures of general taxpayers.
Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branch does not reach the quantitative standard, its branch may apply for the procedures for the identification of general VAT taxpayers.